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IB230 - Accounting in Context

  • Module code: IB230
  • Module name: Accounting in Context
  • Department: Warwick Business School
  • Credit: 12, 15

Content and teaching | Assessment | Availability

Module content and teaching

Principal aims

The module will develop your understanding of: the historical emergence of contemporary accounting practices and ideas; the contingent nature of accounting information and regulation, through engaging with the importance of understanding the historical, social, economic and political nature of accounting; the basic elements of normative, positive and critical theory (in accounting); and the need to contextualize technical accounting information in order to interpret it.

Principal learning outcomes

By the end of the module you should be able to: understand some of the theoretical assumptions that underlie accounting regulation, practices and research; understand the contingent nature of accounting; understand some of the controversies and difficulties embodied in accounting practices and theories; critically examine the nature of accounting through discussing accounting theory and practice; understand the role played by accounting in the globalisation of certain management ideas and practices; demonstrate a knowledge of important developments in accounting ideas and research; contextualise financial statements as part of the process of understanding an organisation's performance; understand the role of accounting in portraying and creating notions of success; critically evaluate ideas about issues in accounting; appreciate the range of academic accounting literature and its relationship to accounting practice; assess the nature of accounting information in narrative and numerical forms and understand the relationships between financial statements and narrative statements; understand the effect of the professionalisation of accounting on the relationship between concepts and practices; articulate in a general way the importance of understanding measurement assumptions and their impact on accounting numbers; interpret and critically analyse the (annual) reports and accounts of organisations.

Timetabled teaching activities

2 x 1 hour lectures per week, 1 x 1 hour seminar per week

Departmental link

http://www.wbs.ac.uk/students/undergraduate/

Module assessment

Assessment group Assessment name Percentage
12 CATS (Module code: IB230-12)
D1 (Assessed/examined work) Reflective Writing Assignment 20%
  1.5 hour examination (Summer) 80%
15 CATS (Module code: IB230-15)
D (Assessed/examined work) Reflective Writing Assignment 25%
  IB230 Exam (Summer) 75%

Module availability

This module is available on the following courses:

Core
  • Undergraduate Accounting and Finance (with Foundation Year) (N4N4) - Year 3
  • Undergraduate Accounting and Finance (NN35) - Year 2
  • Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme) (NN36) - Year 2
  • Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme) (NN37) - Year 2
Optional Core

N/A

Optional
  • Undergraduate Physics and Business Studies (F3N1) - Year 3
  • Undergraduate Physics and Business Studies (with Intercalated Year) (F3ND) - Year 4
  • Undergraduate Chemistry and Business Studies (FN11) - Year 3
  • Chemistry and Business Studies(with Intercalated Year) (FN12) - Year 4
  • Undergraduate Mathematics and Business Studies (with Intercalated Year) (G1N2) - Year 4
  • Undergraduate Mathematics and Business Studies (G1NC) - Year 3
  • Undergraduate Computer and Management Sciences (G5N1) - Year 3
  • Undergraduate Computer and Management Sciences (with Intercalated Year) (G5NA) - Year 4
  • Undergraduate Computer and Business Studies (GN51) - Year 3
  • Undergraduate Computer and Business Studies (with Intercalated Year) (GN5A) - Year 4
  • BSc Engineering and Business Studies (HN11) - Year 3
  • Undergraduate Law and Business Studies (MN31) - Year 2
  • Undergraduate Law and Business Studies (MN31) - Year 3
  • Undergraduate Law and Business Studies (MN32) - Year 2
  • Undergraduate Law and Business Studies (MN32) - Year 3
  • Undergraduate Law and Business Studies (MN32) - Year 4
  • Law and Business Four Year (Qualifying Degree) (MN34) - Year 2
  • Law and Business Four Year (Qualifying Degree) (MN34) - Year 3
  • Law and Business Four Year (Qualifying Degree) (MN34) - Year 4
  • Undergraduate Law and Business Studies with Intercalated Year (3+1) (MN35) - Year 2
  • Undergraduate Law and Business Studies with Intercalated Year (3+1) (MN35) - Year 3
  • Undergraduate Law and Business Studies with Intercalated Year (3+1) (MN35) - Year 4
  • Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 2
  • Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 4
  • Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 5
  • Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 2
  • Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 4
  • Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 5
  • Undergraduate International Business (N140) - Year 2
  • Undergraduate International Business (N140) - Year 4
  • Undergraduate International Business with French (N1R1) - Year 2
  • Undergraduate International Business with French (N1R1) - Year 4
  • Undergraduate International Business with German (N1R2) - Year 2
  • Undergraduate International Business with German (N1R2) - Year 4
  • Undergraduate International Business with Italian (N1R3) - Year 2
  • Undergraduate International Business with Italian (N1R3) - Year 4
  • Undergraduate International Business with Spanish (N1R4) - Year 2
  • Undergraduate International Business with Spanish (N1R4) - Year 4
  • BSc in Management (N201) - Year 2
  • BSc in Management (N201) - Year 3
  • BSc in Management (with Intercalated Year/UPP) (N202) - Year 2
  • BSc in Management (with Intercalated Year/UPP) (N202) - Year 4
  • BSc in International Management (N203) - Year 2
  • BSc in International Management (N203) - Year 4
  • Undergraduate Management (with Foundation Year) (N20A) - Year 3
  • BSc in Management (with Intercalated Year/UPP) (N210) - Year 2
  • BSc in Management (with Intercalated Year/UPP) (N210) - Year 4
  • Undergraduate Information Systems Management and Innovation (N211) - Year 2
  • Undergraduate Information Systems Management and Innovation (N211) - Year 3
  • Undergraduate Information Systems Management and Innovation (with Intercalated Year) (N214) - Year 2
  • Undergraduate Information Systems Management and Innovation (with Intercalated Year) (N214) - Year 3
  • Undergraduate Information Systems Management and Innovation (with Intercalated Year) (N214) - Year 4
  • BSc in Management (N230) - Year 2
  • BSc in Management (N230) - Year 3
  • BSc in Management (with Intercalated Year/UPP) (N231) - Year 2
  • BSc in Management (with Intercalated Year/UPP) (N231) - Year 4
  • BSc in Management (N250) - Year 2
  • BSc in Management (N250) - Year 3
  • BSc in Management (with Intercalated Year/UPP) (N251) - Year 2
  • BSc in Management (with Intercalated Year/UPP) (N251) - Year 4
  • Undergraduate Philosophy, Politics and Economics (V7ML) - Year 2
  • Undergraduate Philosophy, Politics and Economics (V7ML) - Year 3
  • Undergraduate Philosophy, Politics and Economics (with Intercalated year) (V7MM) - Year 4
  • Undergraduate Philosophy, Politics and Economics (V7MP) - Year 2
  • Undergraduate Philosophy, Politics and Economics (V7MP) - Year 3
  • Undergraduate Philosophy, Politics and Economics (with Intercalated year) (V7MQ) - Year 4
  • Undergraduate Philosophy, Politics and Economics (V7MR) - Year 2
  • Undergraduate Philosophy, Politics and Economics (V7MR) - Year 3
  • Undergraduate Philosophy, Politics and Economics (V7MR) - Year 4
  • Undergraduate Philosophy, Politics and Economics (with Intercalated year) (V7MS) - Year 4